Multiple holes in circular direction
Here is a solution for this kind of object. After step 3 I've assigned a Mirror modifier to the object so that you only need to work on 1/4 of the object. Remember that the center of the mirror is at the origin of the object, and activate the Clipping option. You can keep the Mirror as long as necessary, you can even apply, work on your object, then feel the need to bring back a new Mirror. After the extrusion on the Z axis, make sure you've not created some inner face, otherwise it will mess up the mesh. Give your object a Subdivision Surface modifier, add some edge loops to sharp the edges.